HTC has been struggling since the second-half of last year and disappointing Q4 2011 earnings (PDF) even inspired a new handset strategy. The manufacturer previously announced it would no longer clutter the smartphone market with a sea of generic Android devices and would instead focus on the One line of high-end Android smartphones.

PocketNowdug up today’s press leak, however, which seems to contradict HTC’s claims. The website also spilled the goods as to what the upcoming Ice Cream Sandwich-powered device is packing, but keep in mind that it is currently codenamed and might end up as the “Wildfire C.”

The HTC Golf/Wildfire C will allegedly boast HTC’s Sense 4.0 UI, a single-core, sub-gigahertz processor, a 3.5-inch 480-by-320-pixel display, 512MB of RAM, 4GB of storage, a microSD card slot, Bluetooth 3.0, 802.11 b/g/n Wi-Fi, and a front-facing camera. Oh, and it offers two years of complimentary 25GB Dropbox cloud storage and Beats audio enhancements, which is now a gold standard across all HTC lines.

The spec sheet does not flaunt any must-haves for hardware, but those free perks make the Golf an interesting low-tier option.